§ 105-395. Application and effective date of Subchapter.
§105‑395. Application and effective date of Subchapter.
(a) The provisions ofG.S. 105‑333 through 105‑344 (being Article 23 in this Subchapter)shall first be applicable to public service company property to be listed orreported for taxation as of January 1, 1972. Unless otherwise specificallyprovided herein, all other provisions of this Machinery Act (being SubchapterII of Chapter 105 of the General Statutes) shall become effective July 1, 1971,and shall apply to all taxes due and uncollected as of that date as well as tothose that shall become due thereafter.
(b) Repealed by SessionLaws 1998‑98, s. 27.
(c) It is the intent ofthe General Assembly to make the provisions of this Subchapter uniformlyapplicable throughout the State, and to assure this objective all laws andclauses of laws, including private and local acts, other than local actsrelating to the selection of tax collectors, in conflict with this Subchapterare repealed effective July 1, 1971. As used in this section, the term "localacts" means any acts of the General Assembly that apply to one or morecounties by name, to one or more municipalities by name, or to allmunicipalities within one or more named counties. (1971, c. 806, s. 1; 1993, c.485, s. 19; 1998‑98, s. 27.)